M/s Somarasa Distilleries, Hubli V. ACIT, Hubli

ITA 691/BANG/2015

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9353 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 08-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C H SUNDAR RAO
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : A, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICAL MEMBER SL.N O . IT(TP)A NO. ASSESSMENT. YEAR APPELLANT RESPON DENT 1 571(B)/2015 2010 - 11 M/S KAMAZ MOTORS LTD. BANGALORE DCIT, CIRCLE - 4(1)(1), BANGALORE 2 691(B)/2016 2011 - 12 - DO - - DO - 3 531(B)/2016 2011 - 12 DCIT, CIRCLE - 4(1)(1), BANGALORE M/S KAMAZ MOTORS LTD. BANGALORE 4 C.O.NO.74(B)/2016 (IN IT (TP) A N O .5 31(B)/2016 2011 - 12 M/S KAMAZ MOTORS LTD. BANGALORE DCIT, CIRCLE - 4(1)(1), BANGALORE 5 512(B)/2015 201 0 - 11 DCIT, CIRCLE - 4(1)(1), BANGALORE M/S KAMAZ MOTORS LTD. BANGALORE 6 C.O.NO.133(B)/2015 (IN IT(TP)A NO.512(B)/2015 2010 - 11 M/S KAMAZ MOTORS LTD. BANGALORE DCIT, CIRCLE - 4(1)(1), BANGALORE APP E LLANT BY S MT. VIDYA , ADVOCATE REVENUE BY : S RI. C.H.SUN D AR RAO, CIT DATE OF HEARING : 2 7 - 06 - 2019 DATE OF PRONOUNCEMENT : 28 - 06 - 2019 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER : PRESENT CROSS APPEALS HAS BEEN FILED BY ASSESSEE AS WELL AS REVENUE AGAINST THE FINAL ASSESSMENT ORDER PASSED BY LD.AO FOR THE RESPECTIVE ASSESSMENT YEARS. ITA NO . IT(TP)A NO.571,CO133/15 , IT(TP)A NO.691/15,IT(TP)A NO.512/15 IT(TP)A NO.531/15,CO.74/16 PAGE 2 OF 4 2. IT HAS BEEN BROUGHT TO OUR NOTICE THAT LD. AO AND DRP HA P ASSED ORDERS IN A WR O NG NAME. AR SUBMITTED THAT V IDE CERTIFICATE OF INCORPORATION DATED 25/03/14 NAME OF ASSESSEE WAS CHANGED FROM KAMAZ VECTRA MOTORS LTD TO KAMAZ MOTORS LTD. THE CHANGE OF NAME WAS INTIMATED TO THE ASSESSING OFFICER V IDE INTIMATION FILED ON 15/07/14. IT IS SUBMITTED THAT LD. AO WHILE PASSING ORDER FOR ASSESSMENT YEAR 2010 - 11 DID NOT PASS IT ON THE NEW NAME , AS PER INCORPORATION CERTIFICATE , AND THE MISTAKE PERPETUATED AT DRP STA GE AS WELL AS WHILE PASSING FINAL ASSESSM ENT ORDER WHICH H AS BEEN IMPUGNED BEFORE THIS TRIBUNAL. SHE SUBMITTED IN APPEAL FILED BY REVENUE IS ALSO IN WRONG NAME. 3. L D. S ENIOR DR HAS FILED REVISED F ORM 36 BY AMENDING NAME OF ASSESSEE TO CORRECT NAME , AS APPEARING IN INCORPORATION CERTIFICATE ISSUED BY MINISTRY OF CORPORATE AFFAIRS, REGISTRAR OF COMPANIES, KARNATAKA. AT THIS JUNCTURE F ORM 36 THOUGH , FILED BY LD. SENIOR DR CANNOT BE TAKEN ON RECORD , AS AUTHORITIES BELOW WOULD BE FIRST REQUIRED TO AMEND THE N AME OF ASSESSEE APPEARING IN ORDERS PASSED BY RESPECTIVE AUTHORITIES. 4. FOR ASSESSMENT YEAR 2011 - 12 , IT IS SUBMITTED THAT ASSESSING O FFICER WHILE PASSING IMPUGNED ORDER PASSED IT ON OLD NAME OF ASSESSEE HOWEVER , DRP C ORRECTLY PASSED THE ORDER IN NE W NAME. 5. WE ARE THEREFORE INCLINED TO SET ASIDE ALL THESE APPEALS IN ORDER TO RECTIFY MISTAKE THAT HAS CREPT IN WHICH IT IS APPARENT FROM RECORD. WE ACCORDINGLY DIRECT FOR ASSESSMENT YEAR 2010 - 11 , DRP SHALL RECTIFY ITS ORDER TO THE EXTENT OF NAME OF ASSESSEE APPEARING THEREIN, WHICH SHALL BE FOLLOWED BY LD.AO , PASSING ITA NO . IT(TP)A NO.571,CO133/15 , IT(TP)A NO.691/15,IT(TP)A NO.512/15 IT(TP)A NO.531/15,CO.74/16 PAGE 3 OF 4 FINAL ASSESSMENT ORDER IN THE CORRECT NAME O N AS IS BASIS. INSOFAR AS ASSES SMENT YEAR 2011 - 12 IS CONCERNED THE MISTAKE IN THE NAME OF ASSESSEE IS IN FINAL ASSESSMENT ORDER WHICH IS IMPUGNED BEFORE THIS TRIBUNAL. ACCORD INGLY , WE DIRECT LD.AO TO CHANGE THE NAME OF ASSESSEE AND TO PASS FRESH ORDER ON AS IS BASIS. WITH THE ABOVE DIRECTIONS , WE SET ASIDE THE APPEALS FILED BY R EVENUE , BACK TO LD.DRP AND LD.AO FOR ASSESSMENT YEAR 2010 - 11 AND 2011 - 12 RESPECTIVELY FOR MAKING NECESSARY CHANGES IN THE NAME OF ASSESSEE. AS APPEALS FILED REVENUE HAS BEEN SET ASIDE TO RESPECTIVE AUTHORITIES, CROSS OBJECTIONS FILED BY ASSESSEE STANDS INFRUCTUOU S . IT IS OBSERVED THAT THE ASSESSEE HAS FILED APPEAL IN CORRECT NAME. HOWEVER, WE CANT KEEP THE SAME ALIVE A S THE IMPUGNED ORDER IS SET ASIDE TO CARRY OUT AMENDMENTS AS DIRECTED HEREIN. WE THEREFORE, DISMISS ASSES S EES APPEAL A S INFRUCTUOUS WITH LIBERT Y TO FILE F RESH APPEALS A S AND WHEN HE FINAL ASSESSMENT ORDERS ARE PASS E D BY LD. AO IN CORRECT N A ME FOR Y E ARS UNDE R CONSIDERATION. 6. IN THE RESULT, APPEALS AND CROSS OBJECTIONS FILED BY ASSESSE E STANDS DISMISSED INFRUCTUOUS AND REVENUE APPEALS STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28/06/2019 SD/ - SD/ - (A.K.GARODIA) (BEENA PILLAI) ACCOUNTAN T MEMBER JUDICIAL MEMBER DATED: THE 28 TH JUNE, 2019. *AM ITA NO . IT(TP)A NO.571,CO133/15 , IT(TP)A NO.691/15,IT(TP)A NO.512/15 IT(TP)A NO.531/15,CO.74/16 PAGE 4 OF 4 COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TD S) 7.GUARD FILE BY ORDER ASST.REGISTRAR